GASB Standards

Pensions

• GASB 25
  • Financial Reporting for Pensions
  • Summary Document
• GASB 27
  • Accounting and Financial Reporting for Pensions
  • Summary Document
• GASB 67
  • Financial Reporting for Pensions – amendment to GASB 25
  • Summary Document
• GASB 68
  • Accounting and Financial Reporting for Pensions – amendment to GASB 27
  • Summary Document

OPEBs

• GASB 45
  • Accounting and Financial Reporting for OPEB
  • Summary Document
• GASB 74
  • Financial Reporting for OPEB
  • Summary Document
• GASB 75
  • Accounting and Financial Reporting for OPEB – amendment to GASB 45
  • Summary Document